Deductions are Allocated and Apportioned in Classes Existing in Year Taken (AM 2022-001, 5/6/2022)
Taxpayers argue that deferred compensation expense earned prior to the enactment of 250(b) Foreign Derived Intangible Income should not...
Deductions are Allocated and Apportioned in Classes Existing in Year Taken (AM 2022-001, 5/6/2022)
Additional Drafts of 2021 Schedules K2 and K3 Released
Final Regulations Issued on Sourcing Rules for Sales of Inventory Property (T.D. 9921)